TMI Blog2015 (2) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... led to take credit but in case if the job worker has not taken exemption under Notification No. 8/2005-ST in that case the principal manufacturer is entitled to take Cenvat credit of input services. Therefore, the facts are not relevant to the facts of the present case but the facts of the case in Aurangabad Auto Engg Pvt Ltd (2011 (6) TMI 171 - CESTAT, MUMBAI) are identical to the facts of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured independently were cleared on payment of duty but for the goods cleared to the principal manufacturer, no duty has been charged by the appellant. The appellant was also availing Cenvat credit on the input service availed by them. Revenue is of the view that as the appellant being the job worker and clearing the goods without payment of duty. Therefore, they are not entitled to take C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is required to be set aside. 4. On the other hand, the learned A.R. relies upon the decision of the Tribunal in Royal Touch Aluminium Pvt Ltd vs CCE reported in 2013 (30) STR 375 (Tri-Ahmd) to say that the appellant is not entitled to take credit. 5. Heard the parties and have gone through the submissions. 6. The main argument of the learned A.R. is on the admissibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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